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Income tax treatment of cross-border secondment

Baker & McKenzie
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China
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May 22 2013

The secondment of expatriate employees to China has been a headache for multinational companies since 2009, when the tax authorities started to treat

Recent developments for the fourth quarter 2012

Baker & McKenzie
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Austria, Belgium, Canada, China, Ireland, Luxembourg, Malaysia, Morocco, Philippines, Singapore, South Korea, Spain, United Kingdom, USA
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March 18 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

2013 kicks off with key employment-related tax provisions

Baker & McKenzie
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USA
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February 28 2013

Employers should be aware of several noteworthy changes brought about by the recently enacted American Taxpayer Relief Act of 2012, Public Law

New employee tax reporting obligations for assets and rights held outside of Spain

Baker & McKenzie
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Spain
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February 8 2013

Effective as of January 1, 2013, a new tax reporting obligation has been introduced regarding assets or rights held by Spanish individuals outside

2013 French Finance Act introduces additional significant changes to taxation of qualified (and non-qualified) awards in France

Baker & McKenzie
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France
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January 14 2013

On December 30, 2012, the French Finance Act of 2013 (the "Act") was enacted into law after several provisions of the draft legislation were rejected

Recent developments for the third quarter 2012

Baker & McKenzie
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Australia, China, European Union, France, Israel, Italy, Japan, Latvia, Singapore, Taiwan, United Kingdom, USA
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January 8 2013

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York. Attorneys in the GES practice group work

Top 10 issues for retail companies “setting up shop” in Vietnam

Baker & McKenzie
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Vietnam
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December 21 2012

Vietnam has been one of the world's fastest growing retail markets for over a decade. Its mix of young demographics, economic growth and consumer society

Whether employees’ refusal to be transferred on a business sale jeopardises capital gains exemption must be assessed on a case-by-case basis

Baker & McKenzie
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France
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November 30 2012

With a case referred to it by the Montpellier Administrative Court for an opinion, the French Administrative Supreme Court ruled for the first time on the issue of whether a refusal by some employees to be transferred with the sale of a complete line of business is an obstacle to obtaining the exemption for professional capital gains provided in Article 238 quindecies of the French Tax Code

Consultation on "employee owner" status

Baker & McKenzie
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United Kingdom
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November 9 2012

The government has published a consultation document on its recently announced proposal to introduce a new status of "employee owner"

Employer's levy for high salaries and excessive severance payments

Baker & McKenzie
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Netherlands
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November 7 2012

In March 2013, employers will have to include a one-off levy of 16 for high salaries in their wage tax return

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Search results

Income tax treatment of cross-border secondment

Recent developments for the fourth quarter 2012

2013 kicks off with key employment-related tax provisions

New employee tax reporting obligations for assets and rights held outside of Spain

2013 French Finance Act introduces additional significant changes to taxation of qualified (and non-qualified) awards in France

Recent developments for the third quarter 2012

Top 10 issues for retail companies “setting up shop” in Vietnam

Whether employees’ refusal to be transferred on a business sale jeopardises capital gains exemption must be assessed on a case-by-case basis

Consultation on "employee owner" status

Employer's levy for high salaries and excessive severance payments

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